← Lietuva

APPROVED

APPROVED Translation from Lithuanian GOVERNMENT OF THE REPUBLIC OF LITHUANIA R E S O L U T I O N No. 748 On the Procedure of Payment of Duties at the Customs Vilnius, 24 June 1996 The Government of the Republic of Lithuania r e s o l v e s:

  1. To approve the Procedure of Payments of Duties (attached).
  2. To declare null and void the bellow:
  4. Resolution No. 113 “On the Establishment of the Procedure of Payment of Duties at the Customs” adopted on 23 January 1995 by the Government of the Republic of Lithuania (Records, No. 10-222, 1995);
  6. Resolution No. 488 “On Partial Amendment to the Procedure of Payment of Duties at the Customs” adopted on 6 April 1995 by the Government of the Republic of Lithuania (Records, No. 31-729);
  8. Resolution No 624 “On the Supplement to Resolution No. 113 On the Establishment of the Procedure of Payment of Duties at the Customs adopted on 23 January 1995 by the Government of the Republic of Lithuania” adopted on 4 May 1995 by the Government of the Republic of Lithuania (Records, No, 38-952, 1995);
  10. Resolution No. 711 “ On Partial Amendment to the Procedure of Payment of Duties at the Customs” adopted on 18 May 1995 by the Government of the Republic of Lithuania (Records, No. 43-1063, 1995);
  12. Resolution No. 838 “On Partial Amendment to the Procedure of Payment of Duties at the Customs” adopted on 15 June 1995 by the Government of the Republic of Lithuania (Records, No. 51-1262, 1995);
  14. Resolution No. 1047 “On Partial Amendment to Resolution No. 1047 On the Establishment of the Procedure of Payment of Duties at the Customs adopted on 23 January 1995 by the Government of the Republic of Lithuania” adopted on 27 July 1995 by the Government of the Republic of Lithuania (Record, No. 63-1592, 1995);
  16. Resolution No. 1463 “On Partial Amendment to the Procedure of Payment of Duties at the Customs” adopted on 17 November 1995 by the Government of the Republic of Lithuania (Records, No. 95-2136, 1995).
  17. The present Resolution comes into force from 1 July
  18. Prime Minister Mindaugas Stankevièius Minister of Finance Algimantas Kriþinauskas APPROVED by Resolution No. 748 of 24 June 1996 of the Government of the Republic of Lithuania The Procedure of Payment of Duties at the Customs General Provisions
  19. The procedure of payment of duties at the Customs (hereinafter referred to as the Procedure) regulates the assessment, payment, accounting, refunding and exacting of import and export duties and other taxes administered by the Customs of the Republic of Lithuania.
  20. The terms used in the present Procedure shall have the following meaning:
  22. “a person” is a natural or legal person;
  24. “an economic entity” is an enterprise, institution or organization established and operating in the Republic of Lithuania, which is engaged in commercial, economic, financial, professional or any other activity;
  26. “a traveler” is a natural person who has no status of the economic entity, does not normally reside in the Republic of Lithuania and who temporarily enters the territory of the Republic of Lithuania with the purpose of tourism, sports, business, professional meetings, medical treatment, scientific activities, etc. and leaves the country also, any person who goes across the Republic of Lithuania in transit or who is a permanent resident of the Republic of Lithuania and temporarily goes abroad for the purpose of tourism, sports, business, professional meetings, medical treatment, scientific activities and the like, and who returns to the country;
  28. “tax legislation ” is a Law of the Republic of Lithuania, an International Treaty of the Republic of Lithuania which establishes the tax and (or) defines issues relating to taxation or tax relief;
  30. “import duties and taxes” are customs duties and other taxes levied on goods being imported or relating to the import of goods excluding services provided;
  32. “export duties and taxes” are customs duties and other taxes levied on goods being exported or relating to the export of goods excluding services provided.
  34. “debt to the Customs” is a person’s obligation to pay a certain amount of import duties and taxes (import debt) or export duties and taxes (export debt) on goods. It is established according to the Laws and other legal acts of the Republic of Lithuania;
  36. “a debtor” is a person obliged to pay the debt to the Customs;
  38. “a consignment of goods” is goods sent by a consignor to a consignee to which the same customs procedure is applicable;
  40. “customs control” is an inspection of the conformity and validity of goods, documents, accounting records and other documents of enterprises, means of transport, passengers, the luggage being carried and other things, the examination and other actions of the Customs seeking to ensure the observance of the Laws and other legal acts of the Republic of Lithuania which fall under responsibility of the Customs.
  42. “customs declaration” is a form established by or acceptable to the Customs wherein the Customs procedure is indicated and information required by the Customs about the goods is presented;
  44. ‘a guarantee” is a deposit or a written obligation from the guarantor to bear the responsibilities to the Customs should the debtor fails to fulfill his/her obligation to pay the debt or fulfills his/her obligation inadequately. Import and Export Duties and Taxes Administered by the Customs
  45. Customs duties are levied on goods being imported into and exported from the Republic of Lithuania excluding cases provided for in the Law on Customs Tariffs of the Republic of Lithuania. Customs tariffs and structure thereof are approved by the Government of the Republic of Lithuania.
  46. Excise taxes are levied on certain goods produced and sold in the Republic of Lithuania, as well as those imported into the Customs territory of the Republic of Lithuania, excluding cases provided for in the Law on Excise Taxes of the Republic of Lithuania. The objects and tariffs of excise tax are established by the Government of the Republic of Lithuania. Goods imported into the Customs territory of the Republic of Lithuania are subject to the excise tax at the Customs.
  47. The value-added tax shall be the value added to the product and services at each stage of production and sales, as well as imported goods, excluding cases provided for in the Law on Value-added Tax of the Republic of Lithuania. Goods imported into the Customs territory of the Republic of Lithuania are subject to the value-added tax.
  48. Partial import duties and taxes are levied on reimported goods which had been temporarily exported for outward processing. Assessment of Taxes
  49. According to the method of calculation, the following customs duties shall be in effect, namely value duties (ad valorem duties), specific duties, mixed duties: Value (ad valorem) duties (value part of the mixed duty) shall be calculated as a percentage of the customs value of the goods; specific duties (specific part of the mixed duty) shall be calculated according to a fixed tariff per a physical unit of goods; mixed duties shall be calculated when both ad valorem (value) and specific duties shall be levied.
  50. Taking into consideration the methods of calculation, the excise taxes are divided into value (ad valorem), specific and mixed excise taxes. Value (ad valorem) excise taxes shall be calculated as a percentage of the customs value of the goods and the amount of the customs duty to be paid; specific excise taxes shall be calculated according to a fixed excise tariff per a physical unit of the goods; mixed excise taxes shall be calculated when both ad valorem and specific taxes shall be levied.
  51. Value-added tax shall be calculated as a percentage of the customs value of the goods, the amount of the customs duty and excise tax. 10 The customs value of the goods for customs duties, excise taxes and VAT shall be determined in accordance with the regulations of the Law on Customs Tariff of the Republic of Lithuania and the procedure established by the Government of the Republic of Lithuania.
  52. Customs duties, excise taxes, VAT (hereinafter referred to as taxes) are assessed in Litas separately for each consignment of goods forming a group of goods (hereinafter referred to as the goods), classified in a different EEC Combined Nomenclature of Goods. The amount of each tax calculated for all goods is rounded off in a regular way (the amount ending in 49 cents or less is reduced up to a rounded figure, the amount ending in 50 cents and more is increased up to a rounded figure).
  53. In the customs declaration taxes shall be assessed according to the standard tariff rates applicable on the day of receipt of import or export customs declaration submitted for customs control.
  54. Import duties and taxes on reimported goods which had been temporarily exported for outward processing shall be assessed in accordance with the Procedure of Temporary Exportation of Goods for Outward Processing from the Republic of Lithuania approved by the Government of the Republic of Lithuania
  55. Import duties and taxes on postal items arriving in the Customs territory of the Republic of Lithuania through the state enterprise “Lietuvos paðtas” weighing under 31.5 kilograms at the value not exceeding 3000 Litas shall be assessed in accordance with the Procedure of Assessing and Paying Import Duties and Taxes on postal items weighing under 31.5 kilograms at the value not exceeding 3000 Litas sent through the state enterprise “Lietuvos paðtas” approved by the Government of the Republic of Lithuania.
  56. Taxes levied on goods imported into and exported from the Customs territory of the Republic of Lithuania by travelers shall be assessed in accordance with the procedure on customs regime for travelers as established by the Government of the Republic of Lithuania.
  57. In obtaining tag-stickers for tobacco products and alcoholic beverages, import duties and taxes payable in advance (the customs duty, excise tax, VAT on importable alcoholic beverages if Customs warehousing procedure is cleared and they are intended to be marked with tag-stickers in the customs warehouse; the customs duty and excise tax on importable alcoholic beverages which are preferably to be marked with tag-stickers abroad; the customs duty and excise tax on tobacco products intended to be imported) are assessed by the Customs Department at the Ministry of Finance (hereinafter referred to as the Customs Department) in the application of a fixed form to issue tag-stickers for imported tobacco products (alcoholic beverages). The above-mentioned import taxes are assessed according to the tax rates applicable on the day of receipt of the application for customs control. When importing goods under Article 16, taxes are reassessed according to the tax rates applicable on the day of receipt of import customs declaration for customs control.
  58. Import taxes on imported oil products for which the excise tax is fixed, as well as on goods imported from customs warehouses, import and export terminals, duty free shops, are assessed according to the tax rates applicable on the day of payment of taxes. When importing goods listed under the present Article, taxes are reassessed according to the tax rates applicable on the day of receipt of the customs declaration for customs control.
  59. The Customs, having checked the assessment of taxes after clearance of goods or the commercial-economic activity of an economic entity and having established that the amount of taxes assessed in the customs declaration is lower than it should be, assesses surcharges according to the tax rates applicable on the day of receipt of import or export customs declaration for customs control.
  60. The Customs, having established that the import or export customs declaration has not been presented, or has been presented with delay (customs offense), assesses taxes and default (penalties, fines for late payment). Taxes are assessed according to the tax rates applicable on the day the declaration had to be presented. In that case regulations under Article 12 of the present Procedure are not applicable.
  61. Erroneously assessed taxes are reassessed in accordance with Articles 36-43 of the present Procedure. Payment of Taxes
  62. Taxes are paid in Litas. At the Customs located at the border crossing points having no currency exchange bureaus, taxes (in cash) are permitted to be paid in hard currency according to the official exchange rate of the Litas to the base currency on the day of the payment of taxes.
  63. Taxes on imported oil products for which the excise tax is fixed, as well as on goods, imported from customs warehouses, import and export terminals, duty free shops are paid in advance by money orders into the account of the Customs where the import customs procedure has been cleared. A copy of the money order bearing the confirmation of the credit institution about the execution of the order, as well as the confirmation of the customs division, controlling the revenue from taxes, about crediting the customs account shall be submitted to the customs official performing customs control. In clearing the import of goods listed under the present Article for home use and reassessing taxes according to the tax rates applicable on the day of receipt of the import customs declaration for customs control, tax arrears calculated shall be paid during the customs control operation. Taxes on oil products produced by the joint-stock company “Maþeikiø nafta” shall be paid in accordance with the procedure established by the Government of the Republic of Lithuania of collecting taxes on oil products produced by the joint-stock company “Maþeikiø nafta”.
  64. The customs duty and excise tax on importable alcoholic beverages should be preferably marked with tag-stickers abroad, as well as on imported tobacco products, are paid in advance (when obtaining tab-stickers) by money orders into a special account of the Customs Department. In clearing the import of goods listed under the present Article for home use and reassessing taxes according to the tax rates applicable on the day of receipt of the import customs declaration for customs control, tax arrears calculated and the VAT shall be paid into the account of the particular Customs which has cleared the customs procedure for home use. The payment must be made within 20 working days from the day of receipt of the import customs declaration for customs control.
  65. The customs duty, excise tax and VAT on importable alcoholic beverages stored in customs warehouses are paid in advance (when obtaining tag-stickers) by money orders into a special account of the Customs Department. In clearing the import of goods listed under the present Article for home use and reassessing taxes according to the tax rates applicable on the day of receipt of the import customs declaration for customs control, tax arrears calculated are paid at the time of customs control.
  66. The assessed value-added tax shown in the customs declarations on imported long-term assets for manufacturing purposes, over which the control of payment is taken over by the Tax Inspectorate of a city (region) according to the procedure established by the Government of the Republic of Lithuania by way of issuing a certificate of a certain form to the Customs, is paid to the Tax Inspectorate of a city (region) which has issued the certificate according to the procedure established by the Law of the Republic of Lithuania on Value-added Tax.
  67. Import duties and taxes on postal items arriving in the Customs territory of the Republic of Lithuania through the state enterprise “Lietuvos paðtas” weighing under 31.5 kilograms, at the value not exceeding 3000 Litas, are collected by postal institutions of the state enterprise “Lietuvos paðtas” on giving out these postal items to the recipients. Taxes are collected and credited in the account of the Customs in accordance with the order established by the Government of the Republic of Lithuania of assessing and paying import duties and taxes on postal items sent through the state enterprise “Lietuvos paðtas” weighing under 31.5 kilograms at the value not exceeding 3000 Litas.
  68. In other cases (not listed under Articles 22-26 of the present Procedure) taxes assessed in customs declarations are paid separately as indicated in each customs declaration by:
  70. natural persons who have no status of an economic entity - in cash at the time of customs control;
  72. industrial enterprises listed by the Ministry of Finance and which import no more than 50 per cent of material resources (technologic equipment, raw materials and materials) used for manufacturing goods subject to the value-added tax:
  75. in cash at the time of customs control when the customs procedure for home use or outright exportation is cleared or when substitutional products, made of temporarily exported goods for outward processing, are reimported;
  78. upon guaranty, by money order into the account of the particular Customs which has cleared the customs procedure. The payment shall be made within 40 working days from the day of receipt of the import or export customs declaration for customs control. Should these enterprises not pay the amount of taxes assessed within 40 working days from the day of receipt of the import or export customs declaration for customs control, penalties and fines for late payment as established by Laws are calculated.;
  80. legal persons and enterprises having no status of a legal person listed under Article
  81. 2 of the present Procedure:
  82. 3.
  83. in cash at the time of customs control when the customs procedure for home use or outright exportation is cleared, or when substitutional products, made of temporarily exported goods for outward processing, are reimported;
  86. upon guaranty, by money order into the account of the particular Customs which has cleared the customs procedure. The payment shall be made within 20 working days from the day of receipt of the import or export customs declaration for customs control. Should the above-mentioned persons not pay the amount of taxes assessed within 20 working days from the day of receipt of the import or export customs declaration for customs control, penalties and fines for ;late payment as established by Laws are calculated.
  87. The Customs has the right to demand that legal persons, enterprises having no status of a legal person, which are indebted to the Customs, or have violated the terms or order of clearing the customs procedure, should pay taxes assessed at the time of customs control after clearance for home use or outright exportation, or when substitutional products, made from temporarily exported goods for outward processing, are reimported.
  88. The Customs, upon checking the assessment of taxes after clearance of goods or the commercial-economic activity of economic entities, and upon establishing that the amount of taxes assessed in the customs declaration is lower than it should be, informs the debtor of it in writing. The debtor must pay surcharges within 5 working days from the day of receipt of the Customs’ notice. Should the debtor not pay the amount of surcharges assessed within 5 days from the day of receipt of the Customs’ notice, penalties and fines for late payment as established by Laws are calculated.
  89. The Customs, upon establishing that the import or export customs declaration has not been submitted or submitted with delay (customs offense) assesses taxes and default (penalties, fines for late payment). In this case, time within which the taxes must be paid is counted from the day the customs declaration had to be submitted. Should the customs duty be not paid within the fixed time, the penalty provided for in the Law on Customs Tariffs of the Republic of Lithuania is calculated. Calculation of the late-payment fines for unduly paid excise taxes and the value-added tax shall start from the day the customs declarations were to be submitted.
  90. Cash payments are made at the Customs in accordance with the Regulations on Taking Cash Payments at the Customs adopted by the Customs Department. The amount of cash to be paid is not limited.
  91. The money order must bear the number of the customs document (the customs declaration, a written order to pay taxes, a report of checking a commercial-economic activity, the decision of the Customs, etc.) wherein the taxes are assessed, the code of the enterprise in the Register of enterprises, the code of the VAT payer (in case the person is a VAT payer), type of taxes (customs duty, excise tax, VAT) and the amounts. If in cases, established in the present Procedure, taxes are paid in advance, the money order must bear the code of the enterprise in the Register of enterprises, the code of the VAT payer (in case the person is a VAT payer), the purpose of payment (e.g., on goods imported from the Customs warehouse), types of taxes (the customs duty, excise tax, VAT) and the amounts. Money orders, bearing no such information, are not accepted by credit institutions.
  92. The date of paying taxes by money orders is the day indicated by the bank employee and confirmed by the bank’s stamp on the copy of the money order issued to the recipient (the customs office).
  93. Groundlessly paid taxes are refunded as provided for in Articles 36-43 of the present Procedure. Tax Accounting
  94. The Customs manage the accounting of taxes collected (exacted). All the tax amounts collected (excluding the tax refunded on the decision of the Chief of the Customs) are credited into the budget of the Republic of Lithuania according to the procedure established by the Ministry of Finance. Refunding of Groundlessly Paid (Exacted) Taxes
  95. Groundlessly paid (exacted) taxes are refunded (erroneously assessed taxes are reassessed) for the past five-year period counting from the day of imposing customs duties. Groundlessly paid (exacted) excise taxes and value-added taxes are refunded (erroneously assessed taxes are reassessed) for the current year and the past five-year period counting from the day of imposing the taxes.
  96. Applications to refund groundlessly paid (exacted) taxes (to reassess erroneously assessed ones) are submitted to the particular customs office which has cleared the customs procedure (or has made the decision).
  97. Groundlessly paid (exacted) taxes are refunded (erroneously assessed taxes are reassessed) upon the decision of the Chief of the Customs.
  98. Taxes are refunded in Litas. Taxes paid in hard currency are reassessed in accordance with the official exchange rate of the Litas to the base currency valid on the day of refunding taxes.
  99. Upon making a decision favorable to an applicant, groundlessly paid (exacted) taxes are refunded by the Customs by way of the money order to the applicant’s account.
  100. Groundlessly paid (exacted) excise taxes and value-added taxes are refunded by the Tax Inspectorates of a city (region) on the recommendation of the Customs following the procedure established by the State Tax Inspectorate under the Ministry of Finance.
  101. A complaint can be lodged against the decision unfavorable to an applicant according to the procedure established by laws. Taxes acknowledged by the court decision as groundlessly paid (exacted) are refunded in accordance with the regulations laid down in Articles 38-41 of the present Procedure.
  102. Applications to refund groundlessly paid (exacted) taxes (to reassess erroneously assessed taxes) are considered at customs offices according to the Procedure established by the Customs Department. Exaction of Taxes
  103. Taxes are exacted for the past five-year period counting from the day of imposing taxes, the excise taxes and value-added tax are exacted for the current year and the last five-year period counting from the day of imposing the taxes.
  104. Taxes, penalties and fines for late payment from legal persons, enterprises having no status of a legal person are exacted in a non-disputable order, and taxes from natural persons, having no status of an economic entity, are exacted according to the procedure established by laws. _____________________

🔗 Į oficialų šaltinį

DI paaiškinimas pagal oficialų įstatymo tekstą. Orientacinis, nepakeičia teisinės konsultacijos.